[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-46-002":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"fin_plan_prac","理財規劃人員專業能力測驗——理財規劃實務","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"fin_plan_prac-46-002","46",2,"高君新居落成，購買一張價值兩萬元的新床，在家庭財務報表上應如何呈現才算正確？ a.自用資產b.生息資產 c.現金流量表的變動支出 d.現金流量表的固定支出",[13,14,15,16],"ad","ac","bd","僅 d",1,"家庭財務報表的編製與分析","新床供自家使用,列為自用資產(a);兩萬元一次性支出屬非經常性的變動支出,計入現金流量表變動支出(c),故選ac。床不會孳息故非生息資產(b),購床也非每期固定支出故非固定支出(d)。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"fin_plan_prac-46-006","大華有生息資產 100 萬元，總資產 1,000 萬元，房貸 400 萬元，則生息資產權數為多少？",6,{"id":27,"question":28,"qno":29},"fin_plan_prac-46-007","有關家庭財務比率之分析，下列敘述何者錯誤？",7,{"id":31,"question":32,"qno":33},"fin_plan_prac-46-008","編製家庭財務報表，下列何者是流量的觀念？",8,{"id":35,"question":36,"qno":37},"fin_plan_prac-46-009","如以現金繳死會會款 3.5 萬元，其中會款本金 3 萬元，利息 0.5 萬元，則在編製家庭收支儲蓄表時，其列為費用支出項目為多少？",9,{"id":39,"question":40,"qno":41},"fin_plan_prac-46-016","王先生王太太年收入 170 萬元，支出 130 萬元，生息資產 140 萬元，有房屋價值 300 萬元，貸款 7 成，房貸利率 6%，當年度投資報酬率為 5%，其淨值增加多少？",16,{"id":43,"question":44,"qno":10},"fin_plan_prac-47-002","下列何項將影響個人資產負債表中之淨值？ A.以存款帳戶餘額清償貸款 B.以部份付現、部份貸款方式買車 C.個人持有全球股票指數型基金，全球股市全面上揚 D.個人持有債券，利率上揚",1783434647215]